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s 67DE

Indexed estimates and indexed actual incomes for members of couples

In force
Volume 1Parts 1 to 5 (sections 1 to 152D)
Part 3APayment of child care subsidy and additional child care subsidy
Division 4Estimates etc. of adjusted taxable income

67DE Indexed estimates and indexed actual incomes for members of couples

(1)

This section applies in relation to any individual who is a member of a couple.

(2)

For the purposes of this Act or the Family Assistance Act, any reference to a determination under section 67CD being made on the basis of an indexed estimate, or an indexed actual income, for an individual or stated in a notice, is affected by subsection (3).

(3)

The reference is taken to be a reference to the determination being made on the basis of the indexed estimate, or the indexed actual income, for that individual or stated in that notice, combined with:

(a)

the indexed estimate or indexed actual income for the individual’s partner stated in a notice given to:

(i)

if the individual is the claimant for CCS or ACCS (grandparent)—the individual; or

(ii)

if the individual is the partner of the claimant—the individual’s partner;

under subsection 67DC(2) or 67DD(2) with the most recent start day that has arrived or passed; or

(b)

if there is no such indexed estimate or indexed actual income—a reasonable estimate of the adjusted taxable income of the individual’s partner (disregarding the effect of clause 3AA of Schedule 3 to the Family Assistance Act) that has been given to the Secretary by the individual.

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Section 67DE — Indexed estimates and indexed actual incomes for members of couples — A New Tax System (Family Assistance) (Administration) Act 1999 (Commonwealth) — Barrister AI